11 itf is a powerful information system audit technology 12 parallel simulation proc 4312469

11 itf is a powerful information system audit technology 12 parallel simulation proc 4312469

11) ITF is a powerful information system audit technology.

12) Parallel simulation processes test data through real programs.

13) Parallel simulation is appropriate where transactions are sufficiently important to require a 100 percent audit.

14) GAS has a long history of usage because public accounting firms developed it in the 1960s.

15) Some embedded audit routines use automated collection language (ACL) to embed specially programmed modules as in-line code with regular programs.

16) Embedded audit routines are more easily added to a program as a modification rather than being added as a program is developed.

17) Snapshot technology is generally incorporated into extended records for later review by auditors.

18) A trace can produce thousands of output records if an excessive number of transactions are tagged.

19) The degree of independence that auditors can maintain while developing embedded audit routines will depend largely on the level of technical expertise that they possess.

20) One type of tracing is to verify a hash total of the object code of software to detect modifications to the software.

 

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